TMI Blog2017 (5) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 03/02/2010, have dismissed their appeal for non making of pre-deposit, However the said fact of Detention Memo is a fact prior to dismissal by the Hon'ble Allahabad High Court - appeal not mainatainable - decided against appellant. - Misc Application No. E/ROA/55761/2014 in Appeal No. E/76/2002-EX[DB] - Misc Order No. 70093/2017 - Dated:- 16-11-2016 - Mr. Anil Choudhary, Member (Judicial)and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to bad financial condition and could not make the pre-deposit and such, their appeal was dismissed, vide order dated 27/05/2002. Thereafter, vide order dated 17/02/2005 in E/ROA/208/2004-B, the dismissal was recalled and appeal allowed. But by subsequent order dated 21/10/2005 in E/ROM/ 101/2005, earlier order dated 17/02/2005 was recalled, being erroneous, and vide subsequent Miscellaneous Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudged amount of duty and penalty. Prior to this, the appellant had filed Misc. Application No. E/ ROA/243/02-D for modification of the earlier Stay Order, Miscellaneous Order No. 24/03-B dated 30/01/2003, the said modification Application was dismissed, finding no reason to modify the Stay Order. It is further urged that the demand relates to extended period of limitation and in facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, plant machinery are valued at ₹ 55 lacs, are sufficient to protect the interest of the Revenue. It is, further, urged that the Hon'ble Allahabad High Court have held that no Appeals should not be dismissed under the Central Excise Act, for failure to make pre-deposit. 4. Having considered the rival contentions and on perusal of record, we find that the said Miscellaneous Applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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